2017 (12) TMI 1853

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.... Rajan, Assistant Commissioner (AR) ORDER V. Padmanabhan, Member (T) 1. The appeal along with stay application has been filed by the Revenue against the Order-in-Appeal No. COC-CUSTM-000-APP-202-2016-17, dated 9-2-2017. The respondent imported goods described as "solar inverter" and claimed the benefit of Notification No. 12/2012-C.E., dated 17-3-2012 for exemption from CVD. The Sl. No. 3....

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.... hearing the Learned AR, we note that Revenue has filed the appeal on the main ground that the goods under import cannot be included in the heading "solar power generating system" for the reason that there can be multiple users for such imported goods. Further, it has been contended that the imported items i.e. solar inverter does not find specific mention in the Notification. 4. After perusal ....